Ask a tax advisor on the topic of Inheritance tax

Statute of limitations

February 28, 2011 | 35,00 EUR | answered by Dr. Dr. Danjel-Philippe Newerla

What is the statute of limitations in the case of insolvency if the insolvent person has passed away during the period of good conduct and there are heirs? Tax office as a creditor of the insolvent deceased?

Dr. Dr. Danjel-Philippe Newerla

Dear inquirer,

Thank you for your inquiry. I would like to answer it as follows:

First of all, it needs to be clarified what kind of claims are involved.

Based on your description, I assume that someone is claiming debts from the tax office against the insolvent deceased.

Normal tax debts (i.e. not related to tax evasion, for example) generally expire within five years.

It is important to know that the initiation of the insolvency proceedings suspends the expiration, as long as the tax office has properly filed these claims.

I hope I have provided you with an initial legal orientation and wish you much success and all the best!

I would like to conclude by pointing out the following:

The legal advice I have provided is based solely on the information you have provided. My response is only an initial legal assessment of the situation and cannot replace a comprehensive review of the facts. Adding or omitting relevant information could lead to a completely different legal assessment.

I hope my explanations have been helpful to you. Feel free to contact me through the follow-up option.

I wish you a pleasant Monday evening and a great start to the week!

Kind regards from the North Sea coast,

Dipl.-Jur. Danjel-Philippe Newerla, Attorney-at-Law

Stresemannstr. 46
27570 Bremerhaven
kanzlei.newerla@web.de
Fax.0471/140244